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The Wakayama economic review 371
2013-03-01 発行

Issues Concerning Multiple Tax Rates in the UK's Value Added Tax System

イギリスの付加価値税制における複数税率をめぐる課題 : 「ケータリング」の意義に関する議論を中心に
KATAYAMA, Naoko Faculty of Economics 和歌山大学研究者総覧
FullText File
KJ00008420762.pdf 1 MB
DOI
10.19002/AN00071425.371.65
About This Article
Language
jpn
Start Page
65
End Page
90
Keywords
イギリスの付加価値税制
複数税率
ケータリング
Keywords Alternative
UK's Value Added Tax System
multiple tax rates
catering
Text Version
publisher
KJ00008420762.pdf 1 MB
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